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2020 (8) TMI 742 - AT - CustomsCondonation of delay - Principles of Natural Justice - non-service of order - appellant states that the impugned order was never served upon them, and the appellant came to know about the order when they received the recovery notice - HELD THAT:- The appellant has annexed recovery notice dated 02.08.2018 as Annexure A-15 in the appeal paper book. Further, we find that Section 153(1b) of the Customs Act provides that where notice or order is despatched by registered post or speed post the same has to be under acknowledgement due. We find that Revenue has not produced the acknowledgement due as proof of delivery. Prima facie, it appears probable that the appellant did not receive the impugned order, and could know about the said order, only in August, 2018, when they received the recovery notice. In the interest of justice giving the benefit of doubt we allow this condonation of delay application subject to payment of cost of ₹ 50,000/-, which shall be payable in the ‘Prime Minister Cares Fund’. The compliance to be filed before the Tribunal within two months on receipt of this order or on or before 19.10. 2020 for reporting compliance.
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